United Benefit Advisors Insight and Analysis Blog

Final Marital Status Definitions and Spouse/Partner Coverage Trends

Posted by: Danielle Capilla    Nov 15, 2016 10:30:00 AM

Recently, the Internal Revenue Service (IRS) issued final regulations that define terms used in the Internal Revenue Code (IRC) describing the marital status of taxpayers for federal tax purposes. In general, for federal tax purposes, the terms "spouse," "husband," and "wife" mean an individual lawfully married to another individual. The term "husband and wife" means two individuals lawfully married to each other. A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of domicile.

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Topics: group health insurance, UBA Health Plan Survey, Danielle Capilla, nondiscrimination rules, spousal coverage, partner coverage, marital status